California · Government Code
GOV §29104: The board may adopt a rate ending in the next highest fraction of a percent for a fund, or for a group of funds having the same tax base.
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The board may adopt a rate ending in the next highest fraction of a percent for a fund, or for a group of funds having the same tax base. Any cash collections resulting from this rate or from an excess resulting from any other cause shall not invalidate the levies.
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